This presentation attempts to explore the scopes of the concept of "simulation" and "labor subterfuge" contained and defined in article 507 of the Labor Code currently in force in Chile, which has been introduced by means of the legal reform denominated "Multirut Law". The doctrine discussions developed regarding article 478 of the Chilean Labor Code, its link to the related concepts such as fraud to the law and the lifting of the corporate veil, to later critically face the reading of the currently text in force found in article 507 and its connection to the statement of sole employer are presented.